2011 (4) TMI 439

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....Mrs. Archana Wadhwa:   The appellant has made a prayer to decide the appeal on merit and on the basis of written submissions filed by them. We have, accordingly, heard the learned JDR and have gone through the impugned order.   2. As per facts on record, the appellant is a job worker and manufacturing polyester texturised yarn falling under Chapter 5402.42 of Customs Excise Tariff ....

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....d goods manufactured on job work basis. On the other hand, principle manufacturer is availing CENVAT Credit and paying duty on the finished goods.   3. Notification No.214/1986-CE dt.25.3.86 was amended by Notification No.26/2004, dt.9.7.04. After this amendment, Department had taken the view that Polyester filament yarn falling under Chapter 5402 of Customs Excise Tariff Act, 1985, cannot....

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....der CCR. In this connection, it is to be mentioned that procedure prescribed under Notification No. 214/86 and Rule 4(5)(a) of CCR are not very different from each other. There is no dispute that the raw materials were sent under challan and finished products were returned to the principal. There is also no dispute that the principal had paid duty on the finished product. In these circumstances, t....

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....o have been accepted by the department and no appeal stand filed their-against. For better appreciation, we reproduce Para 7 of the said order of Commissioner(Appeals).   7. The moot question to be decided by me in this case is as to whether the benefit of Notification No.214/86 of clearing the goods manufactured by them on job work basis, without payment of duty is available to the respon....